The information contained on this site is intended to be of general interest to you and is provided "as is", and it does not address the circumstances of any particular individual or entity. Nothing on this site constitutes professional advice, nor does any information on this site constitute a comprehensive or complete statement of the issues discussed or the laws relating thereto. GPN does not warrant that the document or information will be error free or will meet any particular criteria of performance or quality. In particular (but without limitation) information may be rendered inaccurate by changes in applicable laws and other regulations.

Information on this site is made available without responsibility on the part of GPN. GPN neither assumes nor accepts any responsibility or liability (including for negligence) in relation thereto and expressly disclaims all implied warranties including without limitation warranties of merchantability, title, fitness for a particular purpose, non infringement, computability, security and accuracy.

No action should be taken on reliance upon information on this site. Advice from a suitably qualified professional should always be sought in relation to any particular matter or circumstances. Equally, links on this site may lead to servers maintained by individuals or organisations other GPN.

GPN makes no representation or warranty regarding the accuracy, timeliness, suitability or any other aspect of the information located on such servers and neither monitor nor endorse such servers or content.